Contributions and social contributions

Tax returns: Self-employed people can now correct their social data online

Publié le 22 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Self-employed persons can use the online correction service for the purposes of the tax return to correct the social data provided in the combined tax and social return.

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New: Correct your social data

For 1re On several occasions, self-employed workers benefit from the online social information correction service. This service will be available between july 31 and december 4, 2024.

All the headings of the tax and social return are affected by this possibility of correcting the data provided.

How do you file your tax and benefit return?

Since 2021, self-employed persons must file a combined tax-social return. It replaces the 2 separate declarations sent to the tax and social administrations. The income used as a basis for calculating the contributions and social contributions of the self-employed worker is collected directly from the tax return of income and then transmitted to the Urssaf or to the CGSS: titleContent.

It is therefore no longer necessary to complete the self-employed persons' social declaration (ISD) in order to declare income to the professional fund.

This concerns self-employed persons affiliated to the general scheme for self-employed persons and practicing one craft industry, industrial, commercial or liberal.

The social component of the annual income tax return includes a general social block and additional blocks specific to certain activities.

FYI  

That statement shall be made must be online.

Please note

The merged declaration shall not concern:

  • micro-companies;
  • artist-writers;
  • fishermen and tradesmen.

If you make your own return

Self-employed workers must declare their income in the “special area” of the website impots.gouv.fr.

The income required to calculate social contributions and contributions must be entered in the "social" part of the return.

If you are identified as a self-employed person covered by this merged statement, the "social" section topics will automatically appear.

If not, you can choose the “social” option in your journey.

If your return is filed by your accountant or advisor

The declaration will have to include the "social" component, even if it makes this deposit using the teletransmission mode EDI-IR.

When to file your return?

It is possible to file your tax return now.

The filing deadline depends on your department:

  • May 23, 2024 at 11:59pm: departments 01 to 19 and non-residents ;
  • May 30, 2024 at 11:59pm: departments 20 to 54 ;
  • June 6, 2024 at 11:59pm: departments 55 to 976.

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